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- Title
As diferenças em torno dos valores culturais: um estudo empírico a partir de entidades listadas em índices europeus.
- Authors
Barroso Rodrigues, Nuno Miguel; de Albuquerque, Fábio Henrique Ferreira; Texeira Quirós, Joaquín; Fernandes Justino, Maria do Rosário
- Abstract
The influence of cultural factor within the subculture of accounting is recognized by the literature, that does not neglect its possible impact on comparability of financial reporting. This research seeks to analyze the possible existence of distinct levels of cultural values proposed by Gray (1988) on the basis of regional groups. Additionally, it is intended to test the existence of a possible association between the cultural values, as well as between these and the qualitative characteristics. Data collection was carried out from the reports and consolidated annual accounts, for 2013 and 2014, disclosed by non-financial entities listes in stock indexes relating to financial markets of the European Union, having been used as content analysis methodology. After the application of the selection criteria, the final population of this study encompasses 137 entities. The findings based on the application of non-parametric bivariate analysis techniques suggest that the conservatism could be distinguished on the basis of some regional groups. The existence of a positive connection between conservatism and secrecy is equally noticed. One of the contributions of this investigation is constituted by, among others, the identification of the potential impact of culture in the context of professional judgment, even in the context of advanced international accounting harmonisation process.
- Publication
Revista de Contabilidade & Controladoria, 2017, Vol 9, Issue 1, p9
- ISSN
1984-6266
- Publication type
Article
- DOI
10.5380/rc&c.v9i1.46336